110 CSR 12D
H. B. 4232
(By Delegates Mahan, Palumbo, Cann, Pino, Armstead and
Overington)
[Introduced January 27, 2006; referred to the Committee on
Finance then the Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
Tax Department to promulgate a legislative rule relating to
business registration certificate - suspension for failure to
pay personal property taxes.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
as amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax Department.
The legislative rule filed in the state register on the
twenty-ninth day of July, two thousand five, authorized under the
authority of section five, article twelve, chapter eleven, of this
code, modified by the Tax Department to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the twentieth day of December, two thousand five, relating to the Tax Department (business registration certificate -
suspension for failure to pay personal property taxes, 110 CSR
12D), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to Business
Registration Certificate - Suspension for Failure to Pay Personal
Property Taxes.
This section is new; therefore, strike-throughs and
underscoring have been omitted.